The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c19.97

c19.97

The income of the state was derived from crown-lands,¹ the usual land-revenue which seems to have been paid often in kind,² and customs. Towards the close of the ninth century A.D., the collection of tolls on merchandise was entrusted to a distinct office, Aṭṭapatibhâga (the share of the lord of the market).³ Tolls were levied on the bridges and on frontier posts, particularly at fortified stations.⁴ Goods which had paid customs were stamped with a seal bearing the king's name in red lead.⁵ As already observed, the number of state-dues was sometimes increased by kings. Forced labour amounted to a tax. In the ninth century Śaṅkaravarman compelled the villagers who were not called up-on to render the forced labour, to pay an equivalent in money.⁶ Unscrupulous kings could reduce the weights and thus defraud all whom they had to pay.⁷ They would make deductions from the salary of village clerks and other government employees. Similar other devices might be resorted to.⁸ Śaṅkaravarman, in fact, reduced fiscal oppression to an art⁹ (883—902 A.D.).